Why would your clients follow you? You're an accountant.

(SPOILERS) A reasonably-sized hit
stateside, probably because The
Accountant has a flashy idea at its centre (an autistic hit man: whatever
next?!), if one foolhardily flirting with insensitive territory, is reasonably
well executed (from journeyman director Gavin O’Connor, at least surrendering
any faux-aspiration towards serious dramatics per Pride and Glory and Warrior),
and stars Batfleck, perfectly cast as a remote, impersonal, impassive number-cruncher
(emotional depth has never been Ben’s metier). If that sounds like faint praise,
it is, since the picture is junk, but fitfully entertaining junk.

Most of that fitfully entertaining part
snaps into gear when Batfleck, as mild-mannered but socially-inverted
accountant Christian Wolff, is out and about snapping necks and shooting
villains more villainous than himself, equipped with firepower more fearsome
than theirs (lest we forget, since he gets off scot free, he’s cooking the
books for any criminal outfit that will employ him, although we’re clearly
supposed to forgive, as he gives a lot of money to charity and informs the
treasury department of the really bad eggs; this aspect has the whiff of a
script conference note, rather than the germane behaviour of a high-functioning
autistic). When O’Connor is concentrating on the action, which ups its ante further
once Jon Bernthal’s assassin appears on the scene, The Accountant is a highly satisfying slayfest, especially so
during Batfleck’s takedown of Bernthal’s entire squad during the finale.

It’s elsewhere that the feature frequently
stumbles and crumbles amid a litter of clichés and careless plotting. Wouldn’t
you know it? The legit case Christian takes to avoid treasury scrutiny (a
robotics company offering limb replacements) is nothing of the sort – making
Ben something of an autistic killer accountant equivalent of Jessica Fletcher –
since a criminal scheme has been hatched to up the profits of the company in
anticipation of a public offering. And – wouldn’t you know it? – affable John
Lithgow is actually an arch-villain, given to fevered, despotic rants
immediately prior to batfleck putting a bullet in his head. And – wouldn’t you also
know it? – there’s a love interest (Anna Kendrick) for Christian, although even
screenwriter Bill Dubuque (formerly of the mostly sloppy The Judge) isn’t quite shameless enough to go there.

For all that The Accountant is rudimentary in characterisation and plotting, it
frequently lacks clarity with its villains’ scheme. Added to which, the subplot
concerning JK Simmons’ treasury investigator and his protégé Marybeth Medina is
strictly by-the-numbers, from her deductions (Christian’s aliases are all
famous mathematicians, and will you
look at those green-on-black super-sized internet articles on the subject
letting us dummies know how she worked it out!), to the photos of their target
(all inconveniently of the back of his head), to his recounting how Batfleck let
him live one fateful day.

There are
flashbacks that work well enough, however; those with Jeffrey Tambor mentoring
Christian in prison are engaging because Tambor is engaging. And those of young
Christian being taught to survive in a world that won’t care for him are eerily
similar to those of Dexter (right
down to there being a similarly psycho brother). Although, this aspect in
itself is a tad dubious, since it parallels a high-functioning autistic with a
high-functioning serial killer. Tellingly, Ben’s younger self (Seth Lee)
delivers a rather more impressive, punchily flailing performance than Ben
himself (whose height of expressiveness is a wee wince when smacking his shin
bones).

I didn’t twig the twist regarding Bernthal being
Batfleck’s brother before the person sitting next to me whispered it, although
I did deduce the voice on the line
was the grown-up daughter of the institute director who offered to help young Christian;
frankly, I could have done without the bro-bonding of the final scene, although
Bernthal can’t help but incrementally improve any movie he’s in.

As for how responsible The Accountant is in its depiction of autism… Well, certainly, if
you expect more from Hollywood movies than you ought, you’re bound to be
disappointed. The makers are careful to make inclusive comments, such as
viewing those diagnosed as leading different but no lesser lives, and
considering normalcy a value judgement, but there’s a persistent sense that
Chris’ place on the spectrum varies according to the demands of exposition or
interaction (or gags: "I have a pocket protector") in the given scene.

Some have said it’s cool that those with
autism get a hero of their own… Sure, in the same way Harry Callahan’s a fine role
model for budding sociopaths, I guess. The
Accountant’s a picture that essentially excuses a father for turning his
sons into ice-cold killers, since at least they’re socially-enabled ice-cold
killers (at least they have jobs!) It’s also as unsuccessful in making
accountancy appealing as Jack Ryan:
Shadow Recruit was in promoting the role of compliance officers (about the
most exciting thing we learn of the trade is that when auditors scrawl notes across
doors, walls and windows, they’re considerate enough to use dry-erase markers).
But with an additional appreciation for Jackson Pollock, which may make it even
more of a disappointment.

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